Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 33, verbatim (show)
*
Section 33. Amount of tax to be indicated in tax invoice and other documents.-
Notwithstanding anything contained in this Act or any other law for the time being in force, where any supply is made for a consideration, every person who is liable to pay tax for such supply shall prominently indicate in all documents relating to assessment, tax invoice and other like documents, the amount of tax which shall form part of the price at which such supply is made.
*Enforced w.e.f. 1st July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file3 questions
The person the section binds 33, "every person who is liable to pay tax for such supply"
Questions to answer on the file2 questions
The documents the section reaches 33, "documents relating to assessment, tax invoice and other like documents"
Questions to answer on the file1 question
Indicating the amount of tax 33, "shall prominently indicate ... the amount of tax"
Questions to answer on the file3 questions
The tax as part of the price 33, "which shall form part of the price at which such supply is made"
Questions to answer on the file2 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| Enforced the section; the footnote records no amendment to it | — | w.e.f. 1st July, 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | this provision defined by Section 2 clause (31) | 33 "where any supply is made for a consideration" |
| Section 31 | this provision requires Section 31 | 33 "in all documents relating to assessment, tax invoice and other like documents" |
| Section 9 | this provision requires Section 9 | 33 "every person who is liable to pay tax for such supply" |
| Section 15 | this provision requires Section 15 | 33 "the price at which such supply is made" |
| Rule 46 of the CGST Rules, 2017 | 33 prescribed by rule 46 of the CGST Rules 2017 | the particulars of a tax invoice, in which the amount of tax is shown |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of section 33 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- Which documents are the "other like documents" the section reaches, beyond a tax invoice and a document relating to assessment? The section names neither a test nor a list.
- What makes the amount of tax "prominently" indicated in a document? The section requires prominence and gives no measure of it.
See also
- Section 31 of the CGST Act, 2017: tax invoice
- Section 9 of the CGST Act, 2017: levy and collection
- Rule 46 of the CGST Rules, 2017: tax invoice
References
- Central Board of Indirect Taxes and Customs. "Section 33. Amount of tax to be indicated in tax invoice and other documents". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 33 on the CBIC tax information portal